Joan's Style manufactures dining room tables for both home and restaurant locations. Kona Clair, the company's controller, developed the following standard costs for each 5-foot table. Ms. Clair developed these standards based on the company manufacturing 1,200 tables per month.
| Standard Price | Standard Quantity | Standard Cost |
| Direct materials | $45.00 per linear foot | 5 linear feet | $225.00 |
| Direct labor | 18.50 per DLH | 12 DLH | 222.00 |
| Variable overhead | 16.20 per DLH | 12 DLH | 194.40 |
| Fixed overhead | 28.60 per DLH | 12 DLH | 343.20 |
| Total standard cost per table | $984.60 |
At the end of the current month, Kona reported the following operational results:
| • | The company actually manufactured 1,100 tables during the month. |
| • | 5,900 linear feet of direct materials were purchased during the month at a total cost of |
$258,420.
| • | 5,400 linear feet of direct materials were used to manufacture the tables. |
| • | 13,400 direct labor hours were worked at a total cost of $242,880. |
| • | Actual variable overhead was $234,600. |
| • | Actual fixed overhead was $410,500. |
Required:
| a. | Calculate the direct material price variance for the month. |
| b. | Calculate the direct material quantity variance for the month. |
| c. | Calculate the direct labor rate variance for the month. |
| d. | Calculate the direct labor efficiency variance for the month. |
| e. | Calculate the variable overhead spending variance for the month. |
| f. | Calculate the variable overhead efficiency variance for the month. |
| g. | Calculate the fixed overhead spending variance for the month. |
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